SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

ANALYSIS OF ENTREPRENEURIAL CHARACTERISTICS, TECHNOLOGY ADOPTION AND FINANCIAL LITERACY ON THE PERFORMANCE OF MSMES IN BATAM CITY

Audrey Lismawaty — 2026-02-07

This study aims to determine whether entrepreneurial characteristics, technology adoption, and financial
literacy have an influence on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City.
The population in this study consists of MSME actors registered with the Department of Cooperatives and Micro
Enterprises in Batam City. The data collection technique used in this study was a questionnaire distributed to
MSME actors in Batam City via the Google Forms platform. The data analysis techniques employed include
descriptive analysis, data quality tests, classical assumption tests, multiple linear regression, and hypothesis
testing. The results of this study show that entrepreneurial characteristics have a positive and significant effect
on the performance of MSMEs in Batam City, as evidenced by a significance value of 0.005 ≤ 0.05. The test
results also indicate that technology adoption has a positive and significant effect on MSME performance in
Batam City, with a significance value of 0.000 ≤ 0.05. Financial literacy was also found to have a positive and
significant influence on MSME performance in Batam City, indicated by a significance value of 0.002 ≤ 0.05.
Simultaneous testing using the F-test shows that entrepreneurial characteristics, technology adoption, and
financial literacy collectively have a positive and significant effect on the performance of MSMEs in Batam City.
This research contributes to the improvement of MSME performance in Batam City.

PENGARUH FINANCIAL TECHNOLOGY, TEKNOLOGI INFORMASI AKUNTANSI DAN MEDIA SOSIAL TERHADAP PENINGKATAN PENDAPATAN UMKM KOTA BATAM

Mesi Yury Anti Yury Anti — 2026-02-07

The purpose of this study is to examine in depth how these three factors influence the increase in revenue of MSMEs in Batam City, both individually and collectively. This study used quantitative methods with primary data obtained from 100 MSME respondents in Batam City through questionnaires, as well as secondary data from official reports, journals, and books. Data analysis techniques included validity and reliability tests, descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, and hypothesis testing (t-test and F-test).

The results indicate that fintech, accounting information technology, and social media, both partially and simultaneously, have a positive and significant effect on increasing MSME revenue in Batam City. This indicates that the better the utilization of these technologies, the greater the increase in MSME revenue

Tindakan Do Not Resuscicate Pasien Terminal di Instalasi Gawat Darurat Rumah Sakit Dalam Perspektif Hukum Pidana

nur fadillah — 2025-11-22

A medical order called Do Not Resuscitate (DNR) tells you not to perform Cardiopulmonary Resuscitation (CPR) on a patient based on clinical, ethical, moral, and legal considerations. DNR masih menjadi masalah kontroversial di beberapa negara dan sering dikaitkan dengan euthanasia passive. Dalam konteks perlindungan hukum bagi dokter di hospitals, tujuan dari penelitian ini adalah untuk menyelidiki status hukum DNR. The study uses both normative and empirical legal techniques, using statutes, legal principles, doctrines, and interviews with important informants like the Head of the Medical Committee, medical specialists, and the Chairman of the Indonesian Medical Association (IDI) of Bintan Regency. Hasil menunjukkan bahwa DNR memiliki fondasi hukum yang jelas. Ini ditunjukkan oleh Peraturan Nomor 37 Tahun 2014 dari Ministry of Health tentang Penentuan Kematian dan Penggunaan Organ, serta Peraturan Nomor 37 Tahun 2014. mengenai Persetujuan Tindakan Medis 290/MENKES/PER/III/2008. As stated in Article 4, legal protection for physicians in the implementation of DNR is provided preventively through informed consent and repressively in emergency situations. Physicians rely on these two rules to make moral and legal decisions about ending or postponing life-sustaining treatment.

PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA BATAM

Desyanti Desyanti — 2026-02-07

Micro, Small, and Medium Enterprises (MSMEs) operating in Batam are the focal point of this study, which aims to examine how the adoption of information technology for accounting activities and online trading impacts their efficiency and productivity. Although MSMEs contribute significantly to strengthening the regional economy, they still face various challenges related to optimal management. Many MSME actors believe that more accurate financial decision-making and greater operational efficiency can be achieved through the use of digital technologies such as accounting information systems and e-commerce. This research involved 135 MSME respondents in the culinary sector located in Bengkong District, employing an associative quantitative approach. Data processing in this study was conducted using multiple linear regression analysis with the aid of SPSS version 25. The results indicate that both accounting information systems and e-commerce have a significant effect on MSME performance, although the magnitude of their influence differs, both individually and jointly. The obtained Adjusted R² value of 0.455 suggests that these two variables can explain 45.5% of the variation in MSME performance effectiveness. These findings underscore the importance of digitalization and well-structured financial recording in supporting the sustainability and competitiveness of MSMEs in today’s digital market era

Keywords: E-Commerce, Accounting Information System, Performance Effectiveness, MSMEs, Batam.

PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRAHA ANUGERAH KEDIRI DI KOTA BATAM

davidzhou zhou — 2026-02-07

This study examines how work motivation, work discipline, and job satisfaction influence employee performance individually and collectively at PT Graha Anugerah Kediri in Batam City. Responding to organizational needs for sustained performance improvement, we conducted a quantitative survey of 119 employees using a structured questionnaire. Data were analyzed with SPSS version 27 through descriptive statistics, validity and reliability testing, classical assumption checks, and multiple regression to estimate partial and simultaneous effects. Findings indicate that work motivation, work discipline, and job satisfaction each exert a positive and statistically significant influence on employee performance, with motivation and discipline emerging as the strongest predictors; together, the three variables explain a substantial proportion of performance variance. These results suggest that integrated human resource management strategies that foster motivational drivers, reinforce consistent discipline, and enhance employee satisfaction can meaningfully improve workforce outcomes at PT Graha Anugerah Kediri and similar organizations

PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRAHA ANUGERAH KEDIRI DI KOTA BATAM

davidzhou zhou — 2026-02-07

PENGARUH WORD OF MOUTH, BRAND AWARENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK NATURAL HONEY DI KOTA BATAM

Mariani — 2026-02-07

Tujuan riset adalah untuk menguji pengaruh “word of mouth,” brand awareness” dan brand image” terhadap
keputusan pembelian produk Natural Honey di Kota Batam. Penelitian ini bersifat deskriptif dengan
pendekatan kuantitatif. Populasi yang diteliti adalah pengguna atau pembeli dari produk Natural Honey di Kota
Batam yang tidak diketahui secara pasti jumlahnya. Penentuan sampel dilakukan dengan menggunakan
rumus Jacob Cohen yang menghasilkan sebanyak 204 responden ditarik didasari purposive sampling.
Temuan analisis regresi linier berganda “word of mouth” berpengaruh terhadap keputusan pembelian sebesar
32%. brand awareness berpengaruh terhadap keputusan pembelian sebesar 27,6% brand image berpengaruh
sebesar 40,4%.terhadap keputusan pembelian. Analisis koefisien determinasi (R2) menunjukkan bahwa
variasi variabeel (Y) dapat dijelaskan oleh kombinasi word of mouth (X1), brand awareness (X2), dan brand
image (X3) sebesar 59,6%. Hasil uji t dan uji f menunjukkan bahwa word of mouth (X1), brand awareness
(X2), dan brand image (X3) mempunyai pengaruh positif dan signifikan baik secara parsial maupun simultan

PENGARUH PENGGUNAAN CHATBOT DI APLIKASI X @TANYARLTERHADAP MINAT FOLLOWERS UNTUK REPLY

Ayanda Zahwa Sekar Cendani — 2026-02-07

The rapid development of information technology has driven changes in how people interact on social media, including through the use of chatbots. The X @TanyaRL application is a platform that utilizes chatbots to efficiently deliver public service information. However, there are still limitations in the chatbot's ability to understand conversational context, as well as in the quality of the content, which has yet to fully meet user expectations. This has resulted in a low level of follower engagement in replying, highlighting the need for scientific research to understand the factors influencing digital engagement. This study aims to analyze the influence of chatbot usage and content quality on followers’ interest in replying on the X @TanyaRL application. Data was collected from followers through field surveys using a stratified random sampling method. Data analysis was conducted using both quantitative descriptive and qualitative approaches, with the help of SPSS version 26 and multiple linear regression. The results indicate that chatbot usage does not significantly affect followers’ interest (significance value 0.106 > 0.05), whereas content quality has a significant effect (significance value 0.004 < 0.05). Simultaneously, the two variables contribute 43.60% to followers’ interest in replying. Therefore, improving content quality has greater potential to enhance follower interaction compared to relying solely on chatbot functionality

Keywords:Chatbot usage, content quality, follower interest, uses and gratification, theory of planned behavioral

FAKTOR–FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PELEMBAB WAJAH GARNIER DI KOTA BATAM

Dinawati Dinawati — 2025-11-25

This study aims to identify and analyze the extent to which Brand Ambassador, brand image, and product quality
influence consumer purchasing decisions for Garnier facial moisturizer products in Batam City. The increasingly
competitive beauty industry demands companies to implement effective marketing strategies, including the use of
public figures, brand identity reinforcement, and the provision of high-quality products. A quantitative approach
with a survey method was used in this research. Data were collected through questionnaires distributed to 100
respondents who are Garnier product users in Bengkong District, Batam City. The data were analyzed using
multiple linear regression to determine the influence of the independent variables on the dependent variable. The
results indicate that brand image and product quality have a significant impact on purchasing decisions, while
Brand Ambassador does not show a significant effect. These findings suggest that although a brand ambassador
may add promotional value, the primary factors influencing purchasing decisions are consumers' positive
perception of the brand and their satisfaction with product quality. Therefore, it is recommended that companies
focus more on enhancing product quality and strengthening brand image to maintain and expand market share.
Keywords: Brand Ambassador; Brand Image; Product Quality; Purchasing Decision; Garnier.

PENGARUH MANAGEMENT ASSURANCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL PT SAT NUSAPERSADA

Seila Zera — 2026-02-07

This study aims to determine the extent to which management assurance and accounting information systems influence managerial performance at PT Satnusa Persada. The research was motivated by the company’s need to improve decision-making effectiveness and operational efficiency amid the challenges of the manufacturing industry. The method employed is a quantitative approach, with data collected through questionnaires distributed to 80 respondents consisting of managers and staff at PT Sat Nusapersada. The independent variables are management assurance and accounting information systems, while the dependent variable is managerial performance. The results of multiple linear regression analysis show that both independent variables have a positive and significant effect—both partially and simultaneously—on managerial performance. These findings highlight the crucial role of management assurance in ensuring accountability and organizational effectiveness, as well as the importance of accounting information systems in providing relevant and accurate financial data for strategic decision-making. This research provides practical implications for internal policy formulation and serves as a theoretical reference for future studies in the field of management accounting.

PENGARUH KOMITMEN ORGANISASI,PERSONAL COST DAN KESERIUSAN KECURANGAN TERHADAP NIAT WHISTLEBLOWING

Anastasia Romi Dowa — 2026-02-07

This study aims to analyze the influence of organizational commitment, personal costs, and the seriousness of fraud on whistleblowing intentions in a corporate environment. Whistleblowing is the act of reporting fraud or violations that occur within an organization, which often faces risks and consequences for the reporter. Therefore, it is important to understand the factors that influence individual intentions to whistleblow. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to employees at a rural bank (BPR) in Batam City. Data analysis was conducted using multiple linear regression to test the proposed hypotheses. The independent variables in this study include organizational commitment, personal costs, and the seriousness of fraud, while the dependent variable is whistleblowing intentions.Keywords: Organizational Commitment, Personal Cost, Fraud Seriousness, Whistleblowing Intention, Fraud Reporting provides an important contribution to organizational management in creating an environment that supports whistleblowing. By understanding the factors that influence whistleblowing intention, organizations can design more effective policies to encourage fraud reporting and improve integrity in the workplace.

P ENGARUH CITRA MEREK, KEPERCAYAAN DAN E - WOM TERHADAP KEPUTUSAN PEMBELIAN PRODUK ORAL – B DI KOTA BATAM

Christian Cendana — 2026-02-07

This research aims to investigate whether brand image, trust, and electronic word of mouth (E-WOM) have an influence on purchase decisions for Oral-B toothbrush products in Batam City. The sample for this study consists of 383 respondents, selected using a purposive sampling technique. The criteria for respondents include individuals who have previously purchased Oral-B toothbrush products and who actively access social media platforms such as YouTube or Instagram. Data collection was conducted through a questionnaire distributed via Google Forms. The data analysis and testing were carried out using SPSS version 27. The stages of the research include descriptive data analysis, data quality testing, classical assumption testing, influence testing, and hypothesis testing. Based on the descriptive analysis, the responses indicated that the majority of respondents provided positive feedback on the statements presented in the questionnaire. The results of the regression analysis revealed that brand image, trust, and E-WOM collectively influence purchase decisions, with a contribution of 90.9%, while the remaining 9.1% is influenced by other variables not included in this study. Furthermore, hypothesis testing—both partial and simultaneous—demonstrated that brand image, trust, and E-WOM significantly affect consumers’ purchase decisions for Oral-B toothbrushes in Batam City.

Keywords : Brand Image, Trust, E-WOM, Purchase Decisions

PENGARUH BRAND TRUST, BRAND AWARENESS DAN CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN PADA LAZADA DI KOTA BATAM

Iwan Andrianto — 2026-02-07

This study aims to determine Brand Trust, Brand Awareness and Customer Review on Purchasing Decisions on Lazada in Batam City. This study used quantitative techniques. The sampling technique used the lemeshow formula totaling 100 respondents with Purposive Sampling technique. Data collection was done by distributing questionnaires via Google Form. Descriptive statistical tests, data quality tests, classical assumption tests, influence tests, and hypothesis tests were carried out using the SPSS 29 program. The results of multiple linear analysis on the Brand Trust variable have an influence on Purchasing Decisions. The Brand Awareness variable has an influence on Purchasing Decisions. and the Customer Review variable has an influence on Purchasing Decisions. The coefficient of determination (R2) shows that Brand Trust, Brand Awareness, and Customer Review together can explain Purchasing Decisions. The t-test shows that Brand Trust, Brand Awareness, and Customer Reviews have an influence on Purchasing Decisions

PENGARUH KUALITAS PRODUK, BRAND IMAGE DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA YEO'S GREEN TEA DI KOTA BATAMm.

Agustian Candra Candra — 2026-02-07

In a highly competitive business world, marketing management is one of the key aspects that determines the success of a company. Marketing management encompasses various activities aimed at understanding and fulfilling consumer needs and desires. This process involves creating, communicating, and delivering value to consumers through products or services offered by the company. This study aims to determine the effect of product quality, brand image, and promotion on purchasing decisions. The method used in this study is a quantitative method with data collection through a questionnaire. The results show that hypothesis testing was carried out with the aim of providing an overview of the relationship between each independent variable, namely product quality, brand image, and promotion, affecting the dependent variable, namely purchasing decisions. The results show that product quality, brand image, and promotion have a positive and significant influence, both partially and simultaneously, on purchasing decisions for Yeo's Green Tea products in Batam City

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PEREKONOMIAN RAKYAT SEJAHTERA BATAM

Darman Mariansah — 2026-02-07

Rural Banks (Bank Perekonomian Rakyat) are a type of financial institution that operates within Indonesia’s
banking sector. This study was conducted to analyze the income statement of PT Bank Perekonomian Rakyat
Sejahtera Batam over the past five years, as well as to examine the process of revenue and expense recognition.
The research employs a descriptive qualitative approach. The objective is to identify and understand revenue
and expense recognition in the bank’s operational activities and to explore various challenges associated with
this recognition process. The findings of this study may influence corporate decision-making and are expected to
provide valuable insights for readers.

THE EFFECT OF BRAND IMAGE, BRAND AWARENESS, AND PERCEIVED QUALITY ON PURCHASE DECISION FOR CIPTADENT PRODUCTS IN BATAM CITY

Kenzy Tan — 2026-02-07

In everyday life, people are expected to pay attention to their health and appearance, especially their dental and oral health. This study aims to determine the influence of brand image, brand awareness, and perceived quality on purchase decision for Ciptadent products in Batam City. Using quantitative methods, this study sampled 385 respondents with purposive sampling, with the criteria of people who have purchased Ciptadent products. The data collection was carried out by distributing questionnaires accessed through Google Forms. Data analysis includes validity test, reliability test, classical assumption test including normality tests, multicollinearity test and heteroscedasticity test, as well as multiple linear regression test, determinant coefficient analysis, t-test, and F-test. The results of the study indicate that each variable, such as brand image, brand awareness, and perceived quality, has a partial effect on purchase decision, and they also simultaneously influence purchase decision.

PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA BATAM

Kunthi Rahmawati — 2026-02-07

This research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers.

ANALISIS PENGARUH PENGELOLAAN KEUANGAN, PENGGUNAAN FINTECH DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA

AGUSLINA ZALUKHU — 2026-02-07

This study aims to analyze the effect of financial management, the use of fintech, and financial literacy on
business performance in MSMEs in Batu Aji District, Batam City. The background of this research is based on
the strategic role of MSMEs in the national economy, but they still face various obstacles in financial
management, utilization of financial technology, and low levels of financial literacy. This research uses a
quantitative method with a sample size of 131 respondents taken using the Slovin formula. Data were collected
through questionnaires and analyzed using multiple linear regression. The results showed that partially,
financial management, use of fintech, and financial literacy had a positive and significant effect on business
performance. Simultaneously, these three independent variables also have a significant effect on MSME
business performance. These findings indicate the importance of improving financial management skills,
fintech utilization, and financial literacy in improving the competitiveness and sustainability of MSME
businesses in Batu Aji sub-district.

ANALISIS FRAMING PEMBERITAAN PROGRAM MAKAN BERGIZI DALAM MEDIA TIRTO.ID DAN TEMPO.CO

Budi Aditya — 2026-02-07

This study aims to determine how Tirto.id and Tempo.co frame the issue of the nutritious meal program and examine the extent to which news that has informative and educational value in educating the public regarding the importance of consuming nutritious food is conveyed through social media. To collect data in the study to be accurate in the study, researchers used several data collection techniques such as observation, interviews, questionnaires, and documentation. The results of this study that framing analysis is a very important tool in analyzing news presented by a media. In this study, researchers used the Robert N. Entman model which includes a very detailed and complete concept of Robert N. Entman's model. Framing analysis greatly influences public views on the nutritious meal program that was raised as news by online media Tirto.id and Tempo.co each have fulfilled the main requirements in framing a news raised from an issue. These elements include Define Problem, Diagnose Causes, Make Moral Judgment and finally Treatment Recommendation. As long as this program is running, the media continues to monitor and present the development of this program. In general, this program represents a major step for the government to implement comprehensively. However, obstacles encountered on the ground have made it quite difficult for all parties involved, ranging from the very large budget that must be controlled for efficient operation to technical issues such as the lack of equitable distribution, which has resulted in many regions not yet implementing this nutritious meal program.

Keywords: News framing, nutritious meal, media, tirto.id, tempo.co

STRATEGI KAMPANYE DIGITAL ANTI HOAKS PROGRAM TULAR NALAR-MAFINDO DI KOTA BATAM

Marisa Triargarini — 2026-02-07

Hoaxes have become a serious issue in the digital era, especially among new internet users who often lack digital literacy. This study aims to analyze the anti-hoax digital campaign strategy implemented by the Tular Nalar-MAFINDO Program in Batam City. The campaign responds to the increasing spread of false information, particularly among the elderly and students. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal that the campaign strategy was built on clear audience segmentation, multi-stakeholder collaboration, and media selection tailored to target characteristics. The program consists of two main segments: Akademi Digital Lansia (ADL) and Sekolah Kebangsaan (SK), each applying specific communication approaches. Elderly participants responded better to conventional media such as booklets and leaflets, while students were more effectively reached through digital platforms like Instagram and WhatsApp. Evaluation using pre-tests, post-tests, and behavioral observation showed increased awareness and ability to identify hoaxes. The study concludes that a community-based, participatory, and digitally integrated approach can strengthen public resilience against disinformation. The results are expected to serve as a reference for future digital literacy programs in Indonesia